HomeMy WebLinkAbout1991-31 NOT INTRODUCED Repealing and Reenacting Chapter 5.08 Business and Occupation Tax - Ski Lifts
ORDINANCE NO. 31, Series of 1991
AN ORDINANCE REPEALING AND REENACTING CHAPTER 5.08
BUSINESS AND OCCUPATION TAX - SKf LIFTS
OF THE MUNICfPAL CODE OF THE TOWN OF VAIL
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BE 1T ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF VAIL, COLORADO:
1. Chapter 5.08 Business and Occupation -Ski Lifts of the Municipal Code of the
Town of Vail is hereby repealed and reenacted to read as follows:
Chapter 5.08 -Ski Area Lift Ticket Admissions Tax
5.08.010 Purpose and Legislative intent
A. The Town Council finds, determines, and declares that considering the nature of
the business of operating ski lifts and ski tows and the relation of such business to the municipal
welfare as well as the relation thereof to the expenditures required of the Town, a proper, just,
and equitable distribution of tax burdens within the Town and all other matters proper #o be
considered in regard thereto, that the imposition of an admission tax on such places of business
is reasonable, proper, and nondiscriminatory and #hat the amount of the tax imposed by this
Chapter is reasonable, proper, uniform, and nondiscriminatory and necessary for a just and
proper distribution of tax burdens within the Town.
B. It is hereby declared to be the legislative intent of the Town Council that on and
after the effective date of this ordinance every person who pays to purchase a ski lift ticket to be
admitted to a ski lift or ski tow shall pay, and every person whether owner, lessee, or operator
who charges far the purchase of a ski lift ticket for the admission to a ski lift or ski tow shall
collect the tax imposed lay #ftis Chapter.
5.08.00 Definitions
A. Uft ticket means any certificate, card, slip, token, badge, patch, or other
signification that a fee has been paid entitling the holder of such signification or another to be
admitted to ski lift or ski tow.
E3. Person means and includes a natural person, corporation, trust, partnership,
association, joint venture, two or more persons having a joint or common interest, any other
legal or commercial entity, or a receiver, executor, trustee, conservator, or other representative
appointed by any order of any court.
C. Ski area means any place or business which operates ski lifts which are open to
the public upon the purchase of a lift ticket.
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D. Ski lift means any gondola lift, poma lift, chair lift, #-bar tows, trams, or any other
facility designed to be used or operated in connection with the transporting ofi an individual or
individuals up or down a slope, hillside, or mountainside for the purposes of skiing, snowboarding,
or sightseeing.
E. Ski area operator means any person who owns, leases, or operates a ski area.
F. Finance Director shall mean the Director of Finance of the Town of Vail.
5.4$.030
On and after the effective date of this ordinance, there is levied and shall be paid and
collected and excise tax of four percent (4%) on the price paid for any lift ticket, Said excise tax
is in addition to all other taxes imposed by law.
5.08.040
It shall be a violation of this chapter for any person who pays to purchase a lift ticket in
the Town of Vail to fail to pay, or for any skl area operator who sells lift tickets, to fail to collect
the tax levied by this chapter.
5.08.040 Exempt Transactions
A. Refunds
In the event that a lift ticket fee is refunded for any reason, the tax is no longer
applicable and shall be refunded along with the admission price.
B. The providing of free lift tickets, where no lift ticket price is charged or paid shall
exempt said person #rom the payment of the lift ticket tax; however, in the event that a reduced
charge #or a lift ticket is made, the tax imposed in this chapter is applicable to the amount of such
charge.
5.08.050 Administration
The Finance Director is hereby authorized to adop# such rules and regulations for the
administration of this chapter as he or she deems necessary, and the payment of the taxes and
of making and filing of statements or returns as prescribed in this chapter shall be done in the
manner and on the forms prescribed by the Finance Director.
5.08.060 Licenses and Reporting Procedures
A. The Finance Director may require any person to make such return, render such
statement or keep and furnish such records as the ^irector of Finance may deem sufficient and
reasonabie to show whether or not such person is liable under this article for the payment or
collection of the tax imposed herein.
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B. Every ski area operator must obtain, without charge, a license to collect the tax,
and must report on forms prescribed by the Director of Finance for such taxes, and admit to the
Town the collected taxes on or before the 20th day of the month for the preceding month or
months.
5.08.080 Recovery of Taxes, Penalty, and Interest
A. All sums of money paid by any person purchasing a lift ticket from any ski area
operator shall be and remain public money, the property of the Town in the hands of such ski
area operator, and he shall hold the same in trust for the sole use and benefit of the Town until
paid to the Finance Director, and for failure to so pay to the Finance Director, such ski area
operator shall be punished as provided herein.
B. t) If a ski area operator neglects or refuses to make a return in payment of
the tax required by this chapter, the Finance Director shall estimate the amount of taxes due,
based upon such information as may be available, for the period or periods which the taxpayer
is delinquent; and upon the basis of such estimated amount compute and assess in addition
thereto a penalty equal to ten percent (10%) thereof, together with interest on such delinquent
taxes at the rate of one percent (1%) per month from the date when due.
2} Promptly thereafter the Finance Director shall give to the delinquent
taxpayer notice of such estimated taxes, penalty, and interest.
3) Such estimates shall thereupon become an assessment, and such
assessment shall be final and due and payable from the taxpayer to the Finance Director thirty
(30) days from the date of the mailing of the notice by first class mail directed to the last known
address of such person on file with the Finance Department. Within thirty (30) days after the
notice of deficiency is mailed, the taxpayer may petition the Finance Director for a hearing on a
revision or modification of such assessment.
4} Such petition shall be in writing, and the facts and figures submitted
shall be submitted under oath either in writing or orally at a hearing scheduled by the Director of
Finance. The hearing shall take place in the office of the Director of Finance and notice thereof,
and the proceedings shall be in substantial conformity with C.R.S. 1973, 24-4-t05 except as
modified by regulations issued by the Director of Finance.
5) Thereupon, the Director of Finance shall make a final determination and,
if appropriate, modify such assessment in accordance with the facts submitted, which facts the
Director of Finance deems correct. Such assessment, as modified, shall be considered a final
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order of assessment of the Director of 1=finance and may be reviewed under Rule 106{a){~) of the
Colorado Rules of Civil Procedure provided, that the taxpayer has given written notice to the
manager of such intention to petition for review under Rule 106{a)(~4) within ten {1 D) calendar
days after notice of the final order of assessment.
5.08.090 Methods of En#orcing Collections
A. If any taxes, penalty, or interest proposed by this article and shown due by returns
filed by the taxpayer or shown by assessments duly made as provided herein are not paid within
thirty (30) days after the same are due, the Director of Finance shall issue a notice setting forth
the name of the taxpayer, the amount of the tax, penalties and interest, the date of the accrual
thereof and that the Town claims a first a prior lien therefore on the real and tangible property of
the taxpayer, except as to preexisting perfected liens of a mortgagee, pledgee, judgement
creditor, or claims of a bona fide purchaser whose rights sha11 have attached tax prior to the filing
of notice as herein provided on property of the taxpayer other than the goods, stock and trade
and business fixtures of such taxpayer. Said notice shall be on #orms furnished by the Finance
Department and sha[I be verified by the Town Manager or by the Finance Director or any duly
qualified agent of the Town Manager or the Finance Director, whose duties are the collection of
such tax, and may be filed in the office of the County Clerk and Recorder in which the taxpayer
owns real or tangible personal property and the filing of such notice shall create a lien on such
property In that County and constitute notice thereof. After such notice has been filed, or
concurrently therewith, or at any time when taxes due are unpaid, whether such notice shall have
been filed or not, the Finance Director may issue a warrant directed to any duly authorized
revenue collector, or the Sheriff of the Cnunty commanding him to levy upon, seize, and sell
sufficient of the real and personal property of She amount due together with interest, penalties,
and casts as may be provided by law, subject to valid preexisting claims or liens.
B. Such revenue collector or the Sheriff shall forthwith levy upon sufficient of
the property of the taxpayer or any property used by such taxpayer in conducting his business
and said property so levied upon shall be sold In all respects to and with like effect and in the
same manner as is prescribed by law with respect to executions against property upon judgement
of a court of record, and the remedies of garnishment shall apply. The Sheriff shall be entitled
to such fee in executing such warrants as are allowed by law for similar services.
~~ C. Any lien for taxes is shown on the records of the County Clerk and Recorder as
provided in this section, upon payment of al! taxes, penalties, and interest covered thereby shall
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be released by the Finance Director in the same manner as mor#gages and judgements are
released.
D. The Finance Director may also treat any such taxes, penalties, or interest due
and unpaid as debt due to the Town from the taxpayer. The return of the taxpayer or the
assessment made by the Finance Director as provided in this chapter shall be prima facia proof
of the amount due. To recover such taxes, penalties, or interest due the Finance Director may
bring an action and a writ of attachment may be issued to the Sheriff. At any such proceedings,
no bond shall be required of the Finance Director, nor shall any Sheriff require the Finance
Director an indemnifying bond for executing the writ of attachment ar wri# of execution upon any
judgement entered in such proceedings. The Finance Director may prosecute appeals in such
cases without the necessity of providing bond thereof. !t is the duty of the Town Attorney, when
requested by the Finance Director to commence action #or the recovery of taxes due under this
chapter and this remedy shall be in addition to all existing remed+es provided in this chapter.
E. In any action affecting the title to real estate or the ownership of rights to
possession of personal property, the Town may be made a party defendant for the purposes of
obtaining and adjudication or de#ermination of its lien upon the property involved therein. In any
such action, service of summons upon the Finance Director or any person in the office of the
Finance Director shall be sufficient service and shalt be binding upon the Town.
F. The Finance Director is authorized to waive far good cause shown any penalty
assessed as provided in this chapter and any interest imposed in excess of ten percent (10%}
per annum.
5.08.10a Tax E_ien
A. The tax imposed by this chapter shall be a first and prior lien upon the
goods and business fixtures of or used by any ski area operator, excepting stock of goods sold
or for sale in the ordinary course of business, and shall take precedence on all such property aver
other liens or claims of any kind or nature whatsoever,
B. Any ski area operator who sells his business or quits business shall be
required to make out his tax return as provided far in this chapter within ten (i0) days after the
date the business is sold or the operator quits business, and his successor in business shall be
required to withhold sufficient purchase money to cover the amount of said taxes due and unpaid
until such time as the former owner produces a receipt from the Finance Director showing that
the #axes have been paid or a certificate that no taxes are due.
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C. If the purchaser of a ski area fails to withhold the purchase money as provided
in this section and the taxes are due and unpaid after the ten (10) day period, he as well as the
seller shah be personally liable for the payment of the taxes unpaid by the former owner.
5:08.101 Status of Unpaid Tax in Bankruptcy and Receivership
Whenever any ski area subject to this chapter shall be placed in receivership,
bankruptcy, or assignment for the benefit of creditors, or seized under distraint far property taxes,
al! taxes, penalties, and interest imposed by this chapter and for which the ski area operator is
in any way liable under the terms of this chapter shall be a prior and preferred claim against all
the property ofi said taxpayer, except as to preexisting claims or liens of a bona fide mortgagee,
pledgee, judgement creditor, or purchaser whose rights shall have attached prior to the filing of
the notice as provided for in section 5.08.090 of this chapter on the property of the taxpayer other
than goods, stock and trade and business fixtures of such taxpayer. No Sheriff, receiver,
assignee, or other officer shall sell the property of any person subject to this chapter under
process or order of any court without first ascertaining from the Finance Director the amount of
any taxes due and payable under this chapter and if there any such taxes due, owing, or unpaid
it is the duty of such officer to first pay the amount of said taxes out of the proceeds of said sale
before making payment of any monies to any judgement creditor or other claims of whatsoever
kind ar nature excep# the cost of the proceedings and other preexisting claims fiar liens as
provided in this section.
5.08.102 Violation -Penalty
Any person convicted of violating any of the provisions of this chapter shall be punished
by a fine not to exceed nine hundred ninety nine dollars ($999.00) or imprisonment for not mare
than ninety (90) days or by both such fine and imprisonment.
2. If any part, section, subsection, sentence, clause or phrase afi this ordinance is far
any reason held to be invalid, such decision shall not affect the validity of the remaining portions
of this ordinance; and the Town Council hereby declares it would have passed this ordinance, and
each part, section, subsection, sentence, clause or phrase thereof, regardless of the fact that any
one or more parts, sections, subsections, sentences, clauses or phrases be declared invalid.
3. The Town Council hereby finds, determines, and declares that this ordinance is
necessary and proper for the health, safety, and welfare of the Town of Vail and the inhabitants
thereof.
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4. The repeal ar the repeal and reenactment of any provision of the Municipal Code
of the Town of Vail as provided in this ordinance shall not affect any right which has accrued, any
duty imposed, any violation that occurred prior to the effective date hereof, any prosecution
commenced, nor any other action or proceedings as commenced under or by virtue of the
provision repealed or repealed and reenacted. The repeal of any provision hereby shall not
revive any provision or any ordinance previously repealed or superseded unless expressly stated
herein.
5. All bylaws, orders, resolutions, and ordinances, or parts thereof, inconsistent
herewith are repealed to the extend only of such inconsistency. This repealer shall not be
construed #o revise any bylaw, order, resolu#ion, or ordinance, or part thereof, theretofore
repealed.
INTRODUCED, READ AND APPROVED ON FIRST READING this day of
1991, and a public hearing shall be held on this ordinance on the day
of , 1991, at 7:3D p.m. in the Council Chambers of the Vail Municipal Building,
Vail, Colorado.
Ordered published in full this day of , 1991
Kent R. Rose, Mayor
ATTEST:
Pamela A. Brandmeyer, Town Clerk
INTRODUCED, READ, AND APPROVED ON SECOND READING AND ORDERED
PUBLISHED this day of , 1991.
Ken# R. Rose, Mayor
ATTEST:
Pamela A. Brandmeyer, Town Clerk
C:IC7RD.31
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